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immobilisations décomposables

English translation: subclassifiable or itemisable fixed assets

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:immobilisations décomposables
English translation:subclassifiable or itemisable fixed assets
Entered by: Adrian MM. (X)

08:57 Jan 6, 2016
French to English translations [PRO]
Bus/Financial - Accounting / In a French company\'s financial statements
French term or phrase: immobilisations décomposables
In the section of the notes to the accounts entitled "Regles et methodes compatables"

Les décisions suivantes ont été prises au niveau de la présentation des comptes annuels :
- immobilisations décomposables : l'entreprise n'a pas été en mesure de définir les immobilisations décomposables ou la décomposition de celles-ci ne présente pas d'impact significatif.

Thank you for your help
transatgees
United Kingdom
Local time: 14:12
subclassifiable or itemisable fixed assets
Explanation:
I doubt, as in an answer in the first example sentence, that these are 'composit' - rarther, as UK accountants are wont to label, (sub-) classifiable for accounting and book-keeping purposes
Selected response from:

Adrian MM. (X)
Local time: 15:12
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2subclassifiable or itemisable fixed assets
Adrian MM. (X)
4 +1non-current assets depreciable by components
rkillings
4fixed asset class with subclasses
Francois Boye
3fixed assets that can be subdivided
B D Finch


Discussion entries: 1





  

Answers


28 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
fixed assets that can be subdivided


Explanation:
www.mdlf.org.ps/files/docs/fixed_asset_manual_en.pdf
INITIAL CAPITALIZATION OF FIXED ASSETS . ..... systems. The fixed asset system is a subsystem of the entity accounting system and can be subdivided ....

https://books.google.co.uk/books?isbn=1844801977
Debra Adams - 2006 - ‎Business & Economics
The items that the company owns are referred to as assets and these can be subdivided into those that are long term or fixed in nature and those that are current.



B D Finch
France
Local time: 15:12
Native speaker of: English
PRO pts in category: 32
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
subclassifiable or itemisable fixed assets


Explanation:
I doubt, as in an answer in the first example sentence, that these are 'composit' - rarther, as UK accountants are wont to label, (sub-) classifiable for accounting and book-keeping purposes

Example sentence(s):
  • Assets under capital leases are separately disclosed. ... expected to require the use of existing resources properly classifiable as current assets
  • The change in the fair value of biological assets that affected ...... cost exceeds the Group's share of the fair value of the itemisable net assets

    Reference: http://www.proz.com/kudoz/french_to_english/accounting/41258...
    Reference: http://https://books.google.at/books?isbn=1118945069
Adrian MM. (X)
Local time: 15:12
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 80
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Daryo
16 mins
agree  Tony M
3 hrs
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6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
fixed asset class with subclasses


Explanation:
the fixed assets are divided into classes and some classes comprise subclasses

--------------------------------------------------
Note added at 6 hrs (2016-01-06 15:20:20 GMT)
--------------------------------------------------

Erratum: CLASSES instead of class

http://accounting-financial-tax.com/2008/10/classification-o...

Francois Boye
United States
Local time: 09:12
Native speaker of: Native in FrenchFrench
PRO pts in category: 150
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1 day 19 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
non-current assets depreciable by components


Explanation:
For purposes of depreciation, the relevant IFRS *requires* many long-term assets to be disaggregated into components with differing useful lives. For obvious reasons, the standards-setters avoid the English verb "decompose", but "components" is indeed the noun and concept to be used (not classifying or subdividing).

rkillings
United States
Local time: 06:12
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 393

Peer comments on this answer (and responses from the answerer)
agree  Buzzy
9 hrs
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